It includes claims that the commission has wrongly rejected expert evidence submitted by Ireland.

It also says that the EU body has exceeded its powers.

In a statement, the Department of Finance says: "The European Commission has signalled its intention to publish the final decision in the Apple State aid case. This was sent to Ireland at the end of August.

"Ireland does not accept the Commission's analysis, which is why we have lodged an application with the General Court of the European Union to annul the whole decision.

"Ireland did not give favourable tax treatment to Apple - the full amount of tax was paid in this case and no State aid was provided.